The charity formation and legal framework in philanthropy in Greece are of following forms of nonprofit entities: these forms include union of persons, association, foundation, and committee for fundraising. There are also forms of philanthropy and giving such as donations; as far as philanthropy is concerned under the law of Greece a donor or provider can fulfill and satisfy philanthropic intention in Greece mainly through legacies, the establishment and the donation of a foundation serving a philanthropic purpose. The tax donor relief of Greece states that donations or gifts to certain foundation or institutions that are specifically mentioned in the Greek law are deducted from the income tax at twenty percent of their total amount. There are two types of taxation issues: the state and state accounts and the foreign person on condition reciprocity given that such exemptions are stipulated in foreign treaties. Greece does not participate in the philanthropy abroad.
Germany
Legal framework of Germany includes charity which has relevance as a legal term in tax law. Under the name of tax privileged purposes the general fiscal code clarifies the idea of charity. There are no special rules for the kinds of charitable such as the tax exempt legal forms in the law of associations, foundations and companies. There are 2 types of tax privileges: 1: charitable foundations pay no give tax and in inheritance and no corporate income tax and 2: endowments and donations can be deducted from the taxable income of the donors. An association or organization is tax privileged if its movements are directly towards benefiting the public morally, culturally or materially in a selfless manner. Corporate donor receives same kind of tax benefits for their charitable contributions. And the cross border giving in Germany states that the tax law of Germany generally doesn’t accept the establishments or the support of charity in a abroad country.
France
The European association for philanthropy and giving in France are performing many assignments. The first one is the charity formation and legal framework. In the charity formation and the legal framework there are three specific legal forms that exist in France of the NPO. The foundations, association and endowment and each of them have their own legal and separate framework. There are different types of taxation issues in France relating to philanthropy such as no corporate tax is due where the work is carried out by an association or an organization are of a nonprofit making nature that is if they meet the criteria. A disinterred management is also involved that is the legal representatives are unpaid unless and otherwise it is specified by the law. Donor relief is provided by the law of the France in which they perform philanthropy work by donating to different organizations and overseas philanthropy is done by the government
